Policy paper

Capital Gains Tax: Entrepreneurs' Relief associated disposal rules

This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.

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Details

This measure will mean that Entrepreneurs’ Relief (ER) will not be available to reduce Capital Gains Tax on gains which accrue on personal assets used in a business carried on by a company or a partnership, unless they are disposed of in connection with a disposal of at least a 5% shareholding in the company, or a 5% share in the partnership assets. It will affect disposals on and after 18 March 2015.

Updates to this page

Published 18 March 2015

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